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All legal services provided by advocates, law firms of advocates, or LLPs of advocates will be continued to be governed by the reverse chare mechanism unless of course any such legal service provider wants to take advantage of input tax credit and seeks to continue with the voluntary registration under Section 25(3) of the CGST Act

Shanti Prime Publication Pvt. Ltd.

Reverse Charge Mechanism — JK Mittal & Company Vs. Union of India & Ors. — [2017] 48 TUD 251 (Delhi)